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Despite the growing body of empirical literature on earnings management in municipal bodies and enterprises on the municipal level, the theoretical foundations often remain limited. This article contributes to filling this research gap by discussing the agency relationships between entities, managers, politicians and the electorate based on the framework of political economy or, more specifically, economic theory of political action. It derives theoretical explanations for earnings management in municipally owned enterprises based on political-economic approaches and provides conceptual guidelines for further theoretical and empirical research in this field.

The article discusses three specific theoretical approaches of political economy (political budget cycles/election cycles, interest fragmentation and partisan ideology) and applies them to the governance structures of municipally owned enterprises. For each of the perspectives, predictions about the use of earnings management and its possible motivations are derived.

The study shows that political budget cycles/election cycles, interest fragmentation and partisan ideology in municipal decision-making bodies can serve as possible explanations as to which extent managers of municipally owned enterprises present manipulated financial statements. All three approaches can help to explain the prevalence of earnings management but lead to different results regarding the methods and aims of earnings management.

As a significant portion of the current literature on earnings management in municipally owned enterprises lacks a theoretical foundation, our article aims to fill this caveat. To do so, we introduce three new conceptual perspectives that explain the prevalence of earnings management in such enterprises and the political-economic environments that are more likely to produce manipulated financial statements.

The purpose of this paper is to increase understanding about the key persons (promoters) in project business organizations. By doing this, the managers may enhance the communication flow by connecting the experts and the executives more efficiently.

The paper is an in-depth single case study in which the case represents a typical industrial project sales process. The case is analysed through content analysis and social network analysis that offers a structured and rigorous method of analysing social networks.

The findings indicate that during project sales there may be numerous process promoters with the dual roles of power and process promoter. In addition, this study demonstrated the appearance of process promoters in the project supplier's social network. The findings of the present study contribute to the literature on promoters by focusing especially on process promoters during project sales.

The results of the present study suggest that the process promoters need to be identified and supported in order to build an effective cross-functional project sales team in project business.

While the extant literature identifies the promoters in organizations, there appears to be a dearth of studies that relate to the early phases of project sales, despite the fact that these phases have a substantial impact on subsequent phases. This study is a rare example to study empirically the promoters in the project business organization's social network.

The purpose of this paper is twofold: first, to understand data management challenges in e-maintenance systems from a holistically viewpoint through summarizing the earlier scattered research in the field, and second, to present a conceptual approach for addressing these challenges in practice.

The study is realized as a combination of a literature review and by the means of analyzing the practices on an industry leader in manufacturing and maintenance services.

This research provides a general understanding over data management challenges in e-maintenance and summarizes their associated proposed solutions. In addition, this paper lists and exemplifies different types and sources of data which can be collected in e-maintenance, across different organizational levels. Analyzing the data management practices of an e-maintenance industry leader provides a conceptual approach to address identified challenges in practice.

Since this paper is based on studying the practices of a single company, it might be limited to generalize the results. Future research topics can focus on each of mentioned data management challenges and also validate the applicability of presented model in other companies and industries.

Understanding the e-maintenance-related challenges helps maintenance managers and other involved stakeholders in e-maintenance systems to better solve the challenges.

The so-far literature on e-maintenance has been studied with narrow focus to data and data management in e-maintenance appears as one of the less studied topics in the literature. This research paper contributes to e-maintenance by highlighting the deficiencies of the discussion surrounding the perspectives of data management in e-maintenance by studying all common data management challenges and listing different types of data which need to be acquired in e-maintenance systems.

The aim of this chapter is to provide a holistic overview of issues and topics regarding tourism geography in Greece: from its origins to its current situation. By following a historical tracking of tourism activities in this country and the growth of tourism geography as an academic domain at the university level, the main goal is to analyze the shift of academic research on tourism from geographical perspective, as presented in both the Greek and English language literature. The chapter concludes that there is a need for practical orientation and redefinition of typologies of tourism geographies in order to apply a more sustainable and cross-disciplinary approach in the academic discourse on Greek tourism.

The burden social theorists must be willing to accept, respond to, and act upon pertains to the difficulties that predictably accompany all efforts to convey to nontheorists the unwelcome fact of heteronomy – that as actors, we are not as autonomous as we were told and prefer to assume – and to spell out what heteronomy in the form in which it has been shaping the developmental trajectory of modern societies means for professional theorists. I introduce the concept of “vitacide,” designed to capture that termination of life is a potential vanishing point of the heteronomous processes that have been shaping modern societies continuing to accelerate and intensify in ways that prefigure our future, but not on our human or social terms. Heteronomy pointing toward vitacide should compel us as social theorists to consider critically both the constructive and destructive trajectory that social change appears to have been following for more than two centuries, irrespective of whether the resulting prospect is to our liking or not. In this context, the classical critical theorists of the early Frankfurt School, especially Max Horkheimer and Theodor W. Adorno, pursued what turned out to be an evolving interest in rackets, the authoritarian personality, and the administered society – concepts that served as foils for delineating the kind of theoretical stance that is becoming more and more important as we are moving into an increasingly uncertain future.

Purpose: We generally ascribe hospitality industry talent shortages to organisations competing for dwindling talent rather than their inability to sustain industry talent pools. This chapter suggests that developing sustainable talent management and development (STMD) initiatives can address the talent attraction and retention issues the industry is facing. Following Ostrom’s (2002) design principles, we advocate for sustainable common pool resource networks as a solution for developing durable STMD initiatives to address talent shortages within the hospitality industry.

Methodology: A conceptual chapter synthesising disparate theories in a new context.

Findings: Despite hospitality organisations’ continued investment in talent management, talent shortages remain systematically embedded within the industry. These are the result of a perennial competition among hospitality firms for talent, when, instead, these firms should engage in collective efforts to sustain industry talent pools. The adoption of a more sustainable approach by incorporating Ostrom’s (2002) design principles to establish long-lasting common talent pool resource in the form of industry rather than firm-level talent pools may halt the decline in available talent.

Research Limitation/Implications: While hospitality organisations have a vested interest in sustainably managing talent, limited attention has been paid to creating sustainable industry talent pools. We propose several design principles for developing durable STMD initiatives, which require empirical testing.

Practical/Social Implications: We address talent shortages for hospitality organisations by offering the blueprint for developing sustainable industry talent pools for a collection of firms, which, on their own, would lack the experience and resources to securing a steady supply of talent. In addition, industry talent pools also have the potential to improve the general working conditions for employees in this industry pool.

Originality/Value of Chapter: This chapter addresses hospitality industry talent shortages by proposing the creation of sustainable regional industry talent pools rather than focussing on firm-level talent management practices.

This study examined the influence of social media use on graduateness and the employability of exit students in South Africa.

The study used quantitative and descriptive research designs to test the proposed hypotheses. An online survey was used to collect the data from a study sample. A sample of 411 respondents was received, with structural equation modelling (SEM) being used to assess the model fit.

The study found that the direct effect of social media use on graduateness skills is significant. Secondly, the direct effect of graduateness skills on perceived employability is also significant. The results also showed existence of support for the mediation of graduateness skills on the relationship between social media use and perceived employability.

The study provides empirical evidence to the proposed model and infers the potential role of social media in addressing issues related to graduateness and the employability of exit students.

In addressing the challenge of unemployment, the use of social media can potentially aid in matters of skills acquisition.

The results demonstrate how technology through the use of social media potentially fits within enhancing graduateness and employability skills.